COMMISSION REGULATION (EC) No 1887/2003
of 27 October 2003 concerning the classification of certain goods in the Combined Nomenclature

- "Official Journal of the European Union", No L 277/11 of 28.10.2003 -

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), as last amended by Commission Regulation (EC) No 2176/2002(2), and in particular Article 9(1)(a) thereof,

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(1) OJL 256, 7.9.1987, p. 1.
(2) OJL 331, 7.12.2002, p. 3.

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules also apply to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariffs and other measures relating to trade in goods.

(3) Pursuant to the said general rules, the goods described in column 1 of the table set out in the Annex to this Regulation should be classified under the CN code(s) indicated in column 2, by virtue of the reasons set out in column 3.

(4) It is appropriate to provide that binding tariff information issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature and which is not in accordance with this Regulation, can, for a period of three months, continue to be invoked by the holder, pursuant to Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(3), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council(4).

(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

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(3) OJL 302, 19.10.1992, p. 1.
(4) OJL 311, 12.12.2000, p. 17.

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code(s) indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation can continue to be invoked for a period of three months pursuant to Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 October 2003.

For the Commission
Frederik BOLKESTEIN
Member of the Commission

 

ANNEX

 

Description of the goods

Classification CN code

Reasons

(1)

(2)

(3)

Skimmed-milk powder with added lactose, with the following composition (percentage by weight as is):
- milk fat 0,6
- protein 33,5
- lactose 57

0404 90 21

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 4 and by the wording of CN codes 0404, 0404 90 and 0404 90 21.
For the purposes of Chapter 4, lactose is considered as a natural milk constituent, rather than as a sugar or other sweetening matter.
Though the product consists only of natural milk constituents, it cannot be classified under heading 0402, since, with the addition of lactose, the product no longer has the same composition as the natural skimmed-milk powder.